TaxTMI 
TaxTMI 
Launch of Indian Customs EDI System- (ICES 1.5) for Imports and Exports, at VADINAR PORT (INVAD1)
X X X X Extracts X X X X
X X X X Extracts X X X X
.... and certificates, etc., in original, wherever required shall continue to be attached with the assessed copy of the Bill of Entry when the same is presented in the Import Shed for the clearance of goods. The requisite documents also can be called for by the Appraising Group, if required, while acting on the Bills of Entry. There are certain pre-requisites for filing the electronic declarations which are required to be complied with before filing the Bill of Entry. 1.1 Registration of IE-Code of the Importer (i) IE-Code is being issued to the importers by DGFT, details of which are transmitted online to the Indian Customs EDI-System (ICES) on a daily basis. ICES automatically register the IE-Codes after confirming its validity to enable the importers to file the Bill of Entry electronically. Before filing the Bill of Entry, the importers are advised to check from the DGFT as to whether their IE-Code has already been transmitted to ICES. If their IE-Code has not been transmitted to the ICES by the DGFT, they should first get the same transmitted from DGFT, failing which they will not be able to file Bill of Entry electronically for the clearance of the imported goods. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....om any Nationalized Bank. Only this exchange rate should be entered in the system in the respective field while making entry of B/E data and should be presented along with assessed copy of B/E at the time of taking out of charge, to the Customs officer. 1.5 Currency Codes For indicating value of goods, freight, insurance, commission, etc., codes specified against the respective currencies indicated in the list of currency codes appended with this Public Notice should only be used. Incorrect code will result in incorrect conversion of Indian Rupees. List of Currency Codes attached as Appendix 4. 1.6 Units of Measurement Codes Against any quantity of goods, appropriate Code indicated against the respective measurement in the list appended with this Public Notice should only be used in the Bill of Entry and IGM, as the case may be .It is further informed that if UQCs, other than the Standard UQCs of the customs tariff are used, the B/E may not get any facilitation in RMS. Reference is also invited to the CBEC Circular No. 26/2013 -Customs, dated 19/07/2013, where adherence to Standard Unit Quantity Codes as prescribed in the Customs Tariff Act has been prescribed. List of ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hipping Bill having up to five items: Rs. 80 (ii) Each Additional Block of five items: Rs. 10 (iii) IGM: Rs. 80 (iv) EGM: Rs. 80 (v) Other documents (such as UAB, Transshipment etc): Rs. 80 (vi) Amendments to original declaration by customer in BE/SB/Other documents: Rs. 10 (vii) Queries (including reply feeding): Nil - for 3 queries and Rs. 10 for each query thereafter. (viii) Printing check list: NIL (ix) Printing of assessed documents (SB/BE/ OOC/ LEO/Challan etc): NIL II. SERVICE CHARGES FOR „RES‟ DOCUMENTS ICEGATE or any other manner of Remote EDI filing: (i) Printing of Document: Rs. 30 [for the first 50 pages and Rs. 10 for every 10 subsequent pages or parts thereof (documents refers to the set of papers, which get printed in one command at any stage of processing)] (ii) Query Printing: Rs. 10 (iii) Amendments fee to Bill of Entry (for block of five items):Rs.20 (iv) Amendments fee to Shipping Bill (for block of five items):Rs.10 (v) Amendment fee - Each Additional block of five items: Rs. 10 (vi) Amendment fee - Other documents: Rs.....
X X X X Extracts X X X X
X X X X Extracts X X X X
....al by Customs Officer is required. Hence the following procedures are followed for IGM/ Consol amendment. (i) IGM/Consol amendments applied before grant of Entry Inwards in System do not require Assistant Commissioner (Import)'s approval and the same can be carried out. (ii) All such amendments made after grant of Entry Inwards will require Assistant Commissioner (Import)‟s approval. (iii) IGM messages to custodians would be sent at the time of grant of entry inwards instead at the time of online submission, so that substantially complete IGM is sent to custodian. 3. Cargo/Goods Declaration The Importer or the Customs Broker, as the case may be, can file electronic Bill of Entry by data entry at the service centre operator or by transmitting the details in specified file format through ICEGATE from his premises. 3.1 Filing through Service Centre (i) The Customs Broker/Importer should furnish information in „Annexure C' and present the same to the service centre operator along with copy(ies) of import invoice and packing list. Details of information in Annexure „C‟ should be correct, complete and legible. Incor....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ry would be described as: - Generic Description CTH Notfn./Year, Sr. No L37/19, Nebulizers 90189093 021/02, Sr.No.363 (viii) The Service Centre Operator shall carefully enter the data in the system as is indicated in Annexure „C‟. On completion of entry of data, the system shall assign a Job No. and generate a Check List which is a draft Bill of Entry. The service centre operator shall print a copy of the Check List and hand over the same to the Customs Broker/Importer. The Customs Broker/Importer shall check the correctness of the data entered in the system. If any error is noticed, the error shall be circled in bold ink and correct detail should be written. The corrected check list duly signed by the Customs Broker/Importer should be handed over to the service centre operator for entry of corrected data. The Operator shall make corrections in the corresponding data and hand over the revised checklist to the Customs Broker/Importer for re-confirmation. This process would be repeated till the Customs Broker/Importer signs a clean checklist in token of correctness of the entered data. (ix) The Operat....
X X X X Extracts X X X X
X X X X Extracts X X X X
....'s credentials, validity of certificate, Certifying Authorities credentials, Public Key, Certificate Revocation List (CRL) status and the result of authentication and integrate the data into ICES database. The data so integrated will also have a flag to indicate that the submitted document was digitally signed. (v) The Customs officers will be able to identify on the system whether a particular electronic document has been filed after signing with Digital Signature Certificate or not; (vi) On successful submission of data from their premises the ICES will generate Bill of Entry Number and return message of Bill of Entry No. If invalid data is entered an error message shall be generated and no B.E. No. shall be generated. In case of remote filing of Bill of Entry the Customs broker /Importer has to ensure correctness and validity of data entered failing which the data will either be rejected by the ICES or incorrect information shall be incorporated in the submitted Bill of Entry which shall lead to problems of amendments. Remote EDI filing software from NIC website link which has been provided at ICEGATE website. Software of NIC is free of charge. (vi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....circumstances so warrant. (iii) Group 7 has been created for handling assessment of goods under Export Promotion Schemes requiring import licenses for claiming exemption from duty, etc. Bills of Entry in Group 7 require production of duty exemption import license by the importer. Therefore, processing of Bills of Entry will be taken up by the appraising officer only on receipt of the required documents. (iv) Movement of Bills of Entry from one officer to another takes place automatically in a pre-determined workflow basis depending on roles and jurisdiction assigned to them. During the processing of Bill of Entry, the officer concerned may raise Query to the importer for further clarification/information. The Query on approval by the concerned AC/DC shall be transmitted to the importer for online reply. Such a Bill of Entry on which query has been raised, is automatically pulled out of assessment queue till reply online/through service center is received from the importer. 4.1 RMS facilitation. Facilitation of Bills of Entry in respect of certain goods using RMS for faster clearance of such goods Bills of Entry in respect of the items under RMS facilitati....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f Annexure C format should be flagged „Y‟. The assessing officer shall accordingly give examination order on the system which shall be approved by the Group AC/DC. On approval by the AC/DC, a first check Bill of Entry copy shall be printed. Customs Broker/ importer gets a copy of First Check B/E printed with „Examination Order‟ at the „Service Centre‟ or in his office, as the case may be. (ii) After the examination is completed, the Import Shed Examiner/Inspector and Appraiser/Superintendent shall write the examination report on the first check copy of the Bill of Entry (Hard Copy of B/E) and enter the examination report in the system. The Shed Appraiser/Superintendent shall transfer the B/E to the Appraising Group. The Customs Broker/Importer shall present the first check copy of the Bill of Entry on which examination report has been written along with the original invoice and other import documents necessary for assessment to the concerned Group Appraiser/Superintendent. The Assessing Officer, if satisfied, shall complete the assessment of B/E in the system. After assessment, the Bill of Entry shall move in the system as in the case of....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rough manual challan. Detailed procedure and Demo for e-payment can be accessed from ICEGATE website under e-payment gateway menu. Refer CBEC Circular 24/2012 dated 5th September 2012, regarding making E-payment of Customs duty mandatory. 5.2 Shipping Lines/Consol Agents in co-operation with Custodians shall provide the Delivery Order electronically in mutually agreed formats and they are not required to visit either of the offices. Secure electronic transmission of Delivery order between shipping lines/consol agents and the custodian will enhance the security and transparency of the cargo as well as expedite the clearance of the cargo. Please refer CBEC Circular No. 24/2015 dated 14/10/2015 regarding Improving Ease of Doing Business - Issuance of Electronic Delivery Orders. 6. Examination of Goods 6.1 After examination order in the case of First Check Bill of Entry, after assessment in the case of duty free import where duty assessed is zero and after payment of duty assessed with interest(if any) in case of second check Bill of Entry, the Bill of Entry shall move to the Examination section for goods registration. (i) The Customs Broker/Importer shall present ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....to Importer, the Bill of Entry shall appear on the screen of AC/DC Import Shed for confirming green channel and waiving examination of goods. The Bill of Entry in such case shall move to the Import Shed Appraiser/Supdt for out of charge order. 6.3 All the above documents, except original License, will be retained by the Customs at the time of giving, out of charge. Hence, only the certified photo copies of Delivery Order, Master Bill of Lading, House Bill of Lading should be attached instead of originals. 6.4 On the basis of the examination report, the Appraising Group may revise the assessment or raise a further query to the importers, if necessary. 6.5 After completion of the examination of the goods, if the Shed Appraiser/ Superintendent are satisfied that the requirement of Section 47 of the Custom Act, 1962 have been complied with, he shall give, Out of Charge for the Bill of Entry on system. 6.6 After the out of charge order, the system will generate print of Importer's copy and Exchange Control copy of the Bill of Entry along with 3 copies of Order of Clearance. Print of the same shall be obtained from the designated computer terminal. The print copies of the Bil....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed amendment shall be entered into the system by the operator of the service center. Only after acceptance by the group Appraiser/Supdt and AC/DC, the amendment will get incorporated in the Bill of Entry. After amendment, the Bill of Entry shall be assessed as usual. If the duty was paid prior to amendment, a differential duty challan will be printed along with the revised assessed Bill of Entry. 8.2 After Out of Charge Order, no amendment shall be allowed in the Bill of Entry. However, in case amendment is warranted after Out of Charge Order but before delivery of goods, the System Manager can cancel the out of charge Order in the system. The original prints of the Importer's copies and Exchange Control copies of the Bill of Entry shall be retained by the System Manager in a file. After fresh Out of Charge Order, new prints of the copies of Bill of Entry shall be given. 9. Re-assessment Any time after assessment and before Out of Charge Order, a Bill of Entry can be recalled and reassessed and put to reassessment by the AC/DC concerned, if it so warranted for any reason. 10 Advance Noting Advance B/E can also be filed in the ICES before the arrival of the vessel. In....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... designated by Asst./ Dy. Commissioner shall make an endorsement on the reverse of the DEPB and the list of Shipping Bills attached with the DEPB to the effect that the verification of all the Shipping Bills is satisfactorily done and put his signature with date and official stamp. 11.3 Registration of DEPB (i) Before claiming exemption under DEPB Exemption Notification 034/97-Cus., dated 7.04.1997 against a DEPB, the license in question is required to be registered in the import system. The officer designated by the Asstt./Dy. Commissioner to register the DEPB in the system shall ensure that verification of DEPB with reference to the exports on the basis of which DEPB is issued by DGFT has been done prior to its registration in imports. (ii) All importers/CHAs are advised to ensure that their IEC details with PAN have been transmitted by DGFT to the Customs at the time of obtaining the DEPB. The Customs Broker/Importer shall furnish details of DEPB license in the pro-forma given as ANNEXURE A. (iii) The designated officer shall make data entry of the DEPB details in the system. After entry of data, a checklist will be printed. The DEPB holder shall ve....
X X X X Extracts X X X X
X X X X Extracts X X X X
....REDIT AMOUNT transferred Export FOB amount transferred Invoice No MAWB/BL No./DT HAWB/HBL No./DT. Conditions, if any (iii) If the DEPB is already registered in the System and having sufficient balance in the Duty Credit and Export FOB value is available, the System will print a check list of TRA. The check list shall be verified by the DEPB holder. If the particulars are correct the check list will be signed by the DEPB holder and returned to the proper officer who will exercise the option for issue of TRA in the System. The System shall generate three copies of the Release Advice titled as: 1. Customs copy for port of issue (office copy), 2. Customs copy for port of clearance and 3. Importer's copy. (iv) The office copy for port of issue shall be retained by the TRA issuing Customs Station and placed in the respective TRA file. Customs copy for the port of clearance will be dispatched to the respective Customs Station and the importers copy of TRA shall be handed over to the applicant. (v) The requirement of production of original DEPB license with incoming or outgoing TRAs at the re....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ill be printed as usual and given to the Importers/Customs Brokers for verifying the correctness of data captured. For identification against the respective item, (DEPB) and Notification 034/97 will appear. At the end of the check list, a statement of debits of EXPORT FOB (= import CIF) and duty sought to be debited, DEPB wise against an item S. No. of an invoice, will also be printed. The importers/ Customs Brokers should check the details of DEPB No. carefully to ensure that only that DEPB would be debited which he intended to do so. If the entries are correct, the checklist may be returned to the data entry operator for submission of B/E in the System. Errors, if any, noticed may be got corrected by the data entry operator. 11.8 Submission of B/E On submission of the B/E in the System, an UN-ASSESSED copy of the B/E will be printed by the System containing statement of debit of DEPB for export FOB and duty amount in respect of each item of an invoice for which exemption is claimed against DEPB. 11.9 Assessment of B/E (i) The un-assessed copy of the B/E along with all the original import documents and all the DEPB license/scripts in original indicating total amo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....should be indicated by the importers. The duty amount will be proportionately calculated by the System for debit in the DEPB. The importers, therefore, should ensure that sufficient balance in the duty credit amount and export FOB is available in the DEPB to cover amounts of both components, for debiting, failing which the system will not accept the declaration for the B/E. In case the importer desires to utilize the DEPB for part of the quantity of an item in the invoice, he may split the quantity of that item and prepare the declaration accordingly. 11.11 Debiting of DEPB against Manual B/E (i) If a Bill of Entry is processed manually, importers may choose to avail the exemption under the DEPB Scheme and get the DEPB debited for exempted amount of duty. In such cases, manual B/E will be assessed as usual. After assessment, the amount of duty forgone due to exemption under DEPB and the CIF of goods imported being cleared against DEPB will be computed manually in respect of each DEPB scrip. (ii) The designated officer in the assessing group will debit the original DEPB. He will also enter the amount of duty foregone and the CIF of the exempted goods in the Syst....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ls in their licenses and ensure that the same are correct before presenting the license for registration. The licenses with incorrect details will be rejected by the system and cannot be used for availing exemption from duty and clearance of goods. Such licenses should be corrected from the concerned DGFT office before presenting to Customs. (ii) In pursuance of CBEC‟s Circular No. 11/2007 dated 13th February, 2007 and Circular No. 3/2009 dated 20th January, 2009 issued from F. No. 605/210/2005-DBK and F. No. 605/70/2008-DBK respectively, a procedure for online transmission of Shipping Bills and Licenses/Authorizations issued under Duty Entitlement Pass book Scheme (DEPB), Duty Exemption Scheme (DES) and Export Promotion Capital Goods Scheme (EPCG) from DGFT to Customs and vice versa through an Electronic Message Exchange System is in operation at all EDI Ports/ICES locations. (iii) The licenses, which have already been partially utilized, will be registered in the system only for the balances available. (iv) After successful entry of details, a check list will be printed by the registration clerk and given to the license holder for confirming the c....
X X X X Extracts X X X X
X X X X Extracts X X X X
....cuments to the proper officer. The officer will compare the details entered in the system with the original license/TRA. After satisfying himself with its correctness, Officer will submit the license in the system on the basis of the job number of the check list. The system will generate a license Registration. No. This registration number and date should be endorsed in bold on the original license/TRA. After registration, the documents may be returned to the Importer and copies thereof may be kept in the office file for record. TRA will be registered only on the basis of Customs copy of the TRA. After registration, Customs copy and importer's copy of TRA will be defaced by the Officer. 12.5 Issuing TRAs Transfer Release Advice will be issued for utilization of a license at any other Customs station. No TRA needs to be issued for Customs location operating of ICES Version 1.5. TRA shall be issued only for non-ICES location. All TRAs against the licenses registered in the system shall only be generated from system. Details for obtaining Release Advice shall be furnished in the Format given at Annexure-D. Data entry will be done by the registration clerk. A check list will be p....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ted by the system. The system will give credit to quantity or value in the case of increase and will debit the quantity or value in the case of reduction. Therefore, only incremental or decremental quantity or value should be entered in respect of increase or reduction. License status code at the time of registration will be „0‟. The license, if suspended or cancelled after registration, the officer shall amend the status code to 2, 3 and 4 for cancellation, suspension and re-instatement respectively. 12.9 Filing of Bill of Entry (i) License Regn. No., Regn. Date details, value and the quantity should be furnished in respective column at S. No. 39.E of the Annexure C. (ii) Unit of measurement of qty. will be the same as per the license. In case the unit of measurement in the invoice is different than the one in the license, for the purpose of debit in the license the qty should be converted in to same unit of measurement as in the license. For spare parts against EPCG license, S. No. of item will be „0‟ therefore, for availing benefits of exemption notification in respect of spares Item S. No. „0‟ should be indicated in colum....
X X X X Extracts X X X X
X X X X Extracts X X X X
....iser will check the correctness of details of license/Scheme, etc. and also ensure that any amendments made in the licenses/ Schemes, subsequent to registration of license, have also been entered in the system. If the Assessing officer is satisfied about the eligibility of exemption under related notification and the license is otherwise valid to cover the goods in question, he may assess the B/E on system. The Assessing officer can remove the notification and deny the benefits of exemption. The debits of license will automatically reverse when exemption notification is denied. The procedure of assessment will be similar to DEPB imports. (iv) In respect of a manually assessed Bill of Entry, details of value and quantity will be debited in the system by the Appraiser at the time of assessing a B/E & a print of details of debit will be taken for records. 12.11 Printing of the Assessed B/E After assessment, the printout of assessed copy of the B/E will be taken by the Importer/Customs Broker from service center. The printout of B/E will contain duty-paying challan if duty is payable and statement of debit of license for value/ qty and debit of Bond for duty foregone in ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the system shall require the Bond to be executed after assessment but before registration of B/E for examination & out of charge. Procedure for registration of Bond/B.G. has been separately indicated in Para 21.2 of this Public Notice. The importer should indicate in the format, the type of Bond as "EO" for 100% EOUs and indicate details of the Bond No. or the Central Excise certificate, as the case may be. If Bond or Central Excise Certificate are not indicated it would be „N‟, i.e. NONE. The data entry operator shall enter the related option „Y‟ or „C‟ and enter the details of the Bond or the certificate, as the case may be, in the respective field in the system. (iii) In the field of claim of assessment, normal details shall be indicated. However, in the fields of "Additional information for claiming benefits under specified exemption schemes", in Col.(I) the prescribed Exim code for the relevant scheme related to imports like EOU/STP/EHTP would be required to be indicated. The Exim codes for the various schemes have already been notified in the Handbook of Procedures issued by the DGFT in column No 2.The relevant applicable exemption....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Guarantee amount in system. After processing by the Appraiser, the B/E will be audited by the Auditor and thereafter processed by the AC/DC. After the assessment, print of the Bill of Entry can be obtained. The details of the Bond / BG shall be printed on the Bill of Entry where neither Bond is debited nor is a central excise certificate indicated, the system will print the Bond / BG requirements as specified by the Appraiser. (iv) In case the importer has executed the Bond with the central excise authorities, he shall produce the procurement certificate issued by the central excise officer to the assessing officer along with the un-assessed copy of the Bill of Entry. Assessment of the Bill of Entry would be done after due verification of all the concerned documents. System would enable monitoring of the movement of the goods by monitoring the debits against the bond value/ CX certificate value through appropriate MIS reports. Under the present set up, the MIS reporting is not operational through EDI system and the same is being done manually by obtaining the re-warehousing certificate from Central Excise. (v) After completion of the assessment, the Bill of Entry....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n has been enabled in ACB ( AC Bonds ) role for entering the warehousing details as per Board Circular No. 019/2016 dated 20.05.2016. Same may be used for entry of warehousing particulars and generation of Warehouse Code in the system. Type of Bill of Entry (H) For Home Consumption (W) For Warehousing (X)For Ex-Bond: Warehouse B/E No ----,DT--- and Warehouse Code (i) Warehouse Code consists of 4-digit location code; 1-digit warehouse type; and 3-digit serial number of warehouse, e.g. WFD61001. If no code is assigned „other‟ to be used as code - WFD6O001). INVOICE PARTICULARS For Ex-Bond B/E No -------- Invoice S. No. -----------in Warehouse B/E item of Import intended to beEx-Bonded Item Quantity of item intended for ex-Bond S. No. in invoice (ii) On out of charge of a Warehouse B/E, the system will create a ledger of quantity in respect of all the items included in Warehousing B/E. For the purpose of filing Ex-Bond B/E in the system, details of Customs Broker& the Importer will be entered as usual. In the field of Type of B/E „XR....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t of duty and completing any other requirement of debiting of Bond, license, etc. the assessed Ex-Bond B/E along with all other documents should be presented to the Superintendent authorized to give Out of Charge of the Ex-Bond B/E. The Superintendent shall verify that:- a) The particulars in the Ex-Bond B/E correspond to the Bond register maintained in the Bond Section; b) The goods are being cleared within the validity period of the Bond, interest, if any, on the Warehoused goods as chargeable under Section 61of the Custom Act, 1962 as per the rates specified under Section 47(2) of the Act ibid and/or any charges including fine/penalty payable, as provided under Chapter IX of the Customs Act, 1962 have been paid; c) The rate of duty has not undergone any change after assessment and the out of charge. In case any change has taken place after assessment in the tariff or exemption structure having bearing on assessment, the B/E will be referred to the concerned Appraiser/Superintendent for re-confirming the correctness of the assessment. The Appraiser/Superintendent will re-assess the B/E, if so required. The system after re-assessment will generate duty c....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... not been entered at the time of data entry of B/E. Therefore, all the importers who are claiming benefits of such exemption notifications should get respective Bond accepted and registered in the system as continuity Bond of that category in respect of each notification separately. The Bond registered for one notification cannot be utilized for another notification. Bond Codes for the types Bond are as under Bond type Bond code End use Bond EU Undertaking UT Re-export Bond RE 17. Certificate from CEX Authorities (i) Where the exemption notification provides for production of a certificate from the jurisdictional Central Excise authorities in terms of the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996, the same should also be reg....
X X X X Extracts X X X X
X X X X Extracts X X X X
....printed on the B/E for verification in the Shed/Docks. 19 Closure of Bond / Undertaking The Bond or undertaking would be closed by the AC/DC. When the conditions of the Bond/undertaking are complied with, the AC/DC will enter the Bond No., the system will display all the Bs/E and related Item S.Nos. in respect of which the Bond has been debited. If the conditions of the Bond have been satisfied, the option to close the Bond may be exercised, item by item. When all the items against which respective Bond has been debited are closed, the Bond can be cancelled. However, if the Sr No. of items are closed and the Bond is not cancelled, the same will continue to be used if there is a balance in Bond amount and validity period has not expired. All the documents on the basis of which the items are closed and the Bond is cancelled will be kept in the related Bond file for the purposes of record. 20 Assessment of Goods under Chapter 55 of Customs Tariff (i) In case of goods of aforesaid Chapter, under certain sub-headings where the duty of Customs under the First Schedule to the Customs Tariff Act, 1975 is chargeable on the basis of value or weight in Kgs. or area in SQM of....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the type of Bond, amount and the Bank Guarantee. The Bonds will be managed centrally by Bond/BG Section. 21.2 Registration of Bond (i) The Bond module provides for registration of all Bonds / Undertakings, Bank Guarantees, Sureties, etc. in the system. The importer shall furnish the following details for registration: - Bonds / Undertakings 1. IEC 2. Bond Type 3. Bond Amount * 4. Revolving / Specific 5. Date of Bond 6. Date of Expiry 7. Date of enforcement 8. Whether BG Y/N 9. Surety Y/N 10. Cash Deposit Y/N 11.Remarks * For Bonds already executed, the existing balance to be captured as opening balance in the Ledger BG Details 1. Serial No. (as given by the Bank) 2. Bank branch code 3.Bank name 4. BG amount 5. BG date 6. Expiry date of BG 7. Date of enforcement 8. Remarks Surety Details 1. Serial No. (as given by the party) 2. Surety Name 3. Address 4. Identification particulars of surety (Customs Broker code, Chartered Accountant Registra....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... EOU Bond already submitted at the Central Excise Commissionerate / Office, the Certificate Number has to be provided. If Certificate Number is declared, EOU Bond is not required. (ii) Appraising The Appraising Officer has the option to ask for Bond as the condition of assessment. The following type of Bonds can be opted: • Provisional Duty Bond - General • Test Bond • End Use Bond / Undertaking • Transit Bond • Provisional Duty Bond - Project Imports • Extra Duty Deposit • EOU Bonds • Warehouse Bond B/E Type `W‟: Warehouse Bond is mandatory. EOU Bond: In case of items, where EOU Notification is claimed, EOU Bond or a procurement Certificate from Central Excise authorities is mandatory. (iii) Provisional Assessment: If any of the item is assessed provisionally, the Bond (Provisional or Test) is mandatory. The Appraising Officer has to specify Type of Bond, Bond Amount, BG %, BG amount, basis for Bond amount at the BE level. AC/DC has to confirm the action of Appraising Officer. Auditor has no option w.r.t. Bonds. However....
X X X X Extracts X X X X
X X X X Extracts X X X X
....stoms formations shall duly verify and confirm the details of the importers and fulfillment of their export obligation preferably through the concerned Central Excise Division and accordingly ensure timely and transparent cancellation of bonds. (vi) Debiting of the Bond for manual Bill of Entry: (a) Continuity or a specific Bond shall be accepted & registered in the system. A continuity Bond registered in the system can be utilized in respect of electronic as well as manual Bills of Entry. For debiting manual Bill of Entry, the Bond officer shall select the option of MBE-debit and enter the details of the manual Bill of Entry and amount of Bond / BG etc. After debiting, a debit slip will be generated which can be printed one copy of slip should be attached with the B/E and other copy given to the importer. In respect of Bills of Entry where processing has not yet been automated, it would still be possible under the aforesaid Bond Management System to register the Bond in the system and utilize it against a manually processed Bill of entry as per procedure indicated above in respect of a continuity / revolving Bond. (b) Consequent upon the introdu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ll not be registered in the shed / a dock for examination and out of charge till the duty is paid and the Bond and BG as specified have been debited. The details of Bond debit or the Bond requirements shall be printed on the provisionally assessed B/E. Details of a debited Bond will also be printed on the Importer's copy and Exchange control copy of B/E. (b) In case any Cash deposit is required to be taken, the Appraiser can specify the amount of Cash deposit, the Challan for Cash deposit will also be printed with the assessed copy of B/E which will also be deposited with the designated bank like the duty and fine/penalty. (c) Facility has also been provided in ICES 1.5 to finalize the assessments of provisionally assessed Bills of Entry by the group Appraiser and AC/DC. 22. High Sea Sales Consignments (i) This category would cover all imports where the goods have been transferred by the original importer by sale or otherwise before their clearance from Customs. The EDI system has been designed to provide for both the options, namely, the ultimate buyer paying a percentage loading over the invoice price or a fixed sum in addition to the invoice price b....
X X X X Extracts X X X X
X X X X Extracts X X X X
....eviable to additional duty under section 3(1) of the Customs Tariff Act, 1975 based on RSP and NCCD. The declaration form to be filed at the service centre by the importers/Customs Brokers shall be amended as follows:- (ii) If any of the items is leviable to additional duty under Section 3 of CTA, 1975 with reference to the retail sale price declared on the article the relevant column should be filled(Y/N). If yes following particulars should be furnished. Invoice S No Item Sr No. Description No. of Units Retail Sale Price ---------------No.------- (with specifications) ----------- Rs. Per unit......" (iii) The importers/Customs Brokers would be required to declare the retail sale price of the items to which the provisions of the Standards of Weights and Measures Act. 1976 or any other law in this behalf applies and which are notified under a notification issued under Section 4A of the Central Excise Act,1944. It would be advisable to specify these details at Serial No. ..... (Claim of assessment)for each pack size of the imported item. For example, if tooth paste is imported in sizes of 50 gms, 100 gms. and 150 gms. it ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....at debit has been made in the Bond. Shed Appraiser/Superintendent shall also make an endorsement on the importer copy and exchange control copy (duplicate and triplicate) of B/E that the B/E has been assessed provisionally due to SVB issue and also ensure that details are available for that Bill of Entry. 24.2 Post clearance: After final order is given by the Special Valuation Branch, the final assessment shall be carried out in the system.. 24.3 Renewal of SVB Orders and Ongoing SVB inquiries: Please refer to the CBEC Circular No. 04/2016 dated 09/02/2016 For Renewal of SVB orders, a system of one time declaration is provided to the importers whose SVB orders are pending for renewal before the SVB. The concerned importers shall submit a declaration in the prescribed formats (ANNEXURES- 1 & 2 attached to the CBEC Circular 04/2016) by 31/05/2016 to the jurisdictional SVB. The SVB shall dispense with the process of renewal if the importers file the declaration in Annexure 1 and ensure that the concerned customs station is informed immediately regarding the same so that Provisional Bills of entry pending there for finalization can be finalized at the earliest. In case impo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....) Invoice Serial Number (2)Actual Invoice Number (3)Classification Details Item No. RITC 8 digit CTH AD Notfn IS No PS No QTY Exemp. NotfYr Sl No. CTHNotfn. SlNo. 1 2 3 4 5 6 7 8 9 10 Abbreviations in Col. (3) above refer as under. AD Notfn. = Anti-dumping notification number/year I S No. = Item S.No. in the notification PS No.= Producer/exporter S.No. against the respective country QTY = Quantity of goods in the units of measurement on which anti-dumping rate has been fixed, if different from quantity declared in the invoice details. (iii) After entry of CTH, the data entry operator shall enter the details of Anti-dumping notification as indicated above. The rate of anti-dumping duty would be taken by the system from the directory. If the unit of measurement of quantity of goods declared in the invoice details is different than the unit of measurement on which the anti-dumping duty is applicable, the quantity in such unit of measurement on the basis of which, the anti-dumping duty is leviable has also to be declared for computation of duty amount. The....
X X X X Extracts X X X X
X X X X Extracts X X X X
....dded. In case the importer has not declared the Tariff value, the Appraiser at the time of assessment will get a systems alert for tariff value. The Appraiser will have the option to select the tariff value and also change the S.No. of the Tariff value if incorrectly declared by the importers. The rate of Tariff value will be printed on the check list as well as on the copies of Bill of Entry. 28. Levy of Addl. Duty For Non-Excisable Goods In respect of goods not leviable to Central Excise Duty under the Central Excise Tariff Act, 1985 but liable to Excise Duties under other Central Acts (such as Medicinal and Toilet Preparation Act, 1955) or liable to Additional Duty under Section 3(1) of the Customs Tariff Act, 1975, codes have been given to enable the documents for such goods to be processed on the System. A list of such codes is given in Annexure „E‟ for filing Column 39(B) (5) - CETH CODE. 29. General Information With a view to minimizing the number of queries at the time of assessment and to improve the quality of assessment, it has been decided to capture the following information about goods imported, in the ICES system at the time of filing of decla....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ling him to submit documents in the system. In case the Custom House from where the Customs Broker has been licensed is not an existing EDI location in ICES 1.0, such Customs Broker should immediately get themselves registered at any of the Customs locations as per list enclosed at Appendix 1. The format for registration is at Appendix 2. 3.3 Registration of Shipping lines/Agents, Consol Agents: EGM shall be filed electronically by the Shipping Lines/Agents at the Gateway Ports. Before filing EGM, the Shipping Lines/Agents should register themselves in the ICES at any of the Custom Stations where ICES 1.0 is operational. They would be required to furnish information as per Appendix 3. No re-registration is required in case the agency is already registered at any existing Customs location where ICES 1.5 is operational. 3.4 Registration of Bank Account with Authorized Dealer of Foreign Exchange:Except for NFEI Shipping Bills, the account number of the exporter opened with the Authorised Dealer of foreign exchange is required to be available in the ICES 1.5. The Directory of Authorised Dealers Codes is maintained in the ICES 1.5 on the basis of details made available by the RBI.....
X X X X Extracts X X X X
X X X X Extracts X X X X
....uantity Codes, as prescribed in the Customs Tariff Act, has been prescribed. Appendix 4 3.9 Currency Codes: For indicating value of goods, freight, insurance, commission, etc., only the relevant codes for the respective currencies in the list of currency codes appended with this Public Notice have to be used. Use of any incorrect code will result in incorrect conversion of the currency into Indian Rupees. Appendix 5 3.10 Country Codes: Wherever in the Shipping Bill / EGM, reference is required to be made to the name of the country, the appropriate Code of the country as indicated in the list of country codes appended to this Public Notice have to be used. Appendix 6 3.11 Port Codes: An appropriate port code must be indicated wherever reference to port name is required to be made in a Shipping Bill /EGM. The Correct code may be obtained from the respective Carriers or checked from www.unece.org/etrades. A list of all relevant codes would also be available at the service center. 3.12 Registration of DGFT Licenses: If the exports are in discharge of export obligation against any of the DGFT Exim Licenses or Advance application, such license/advance application should be fi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tions (Duly filled forms of Annexure A) made by the Customs Broker/Exporters. After completion of data entry, a checklist of the data entered by the operator will be printed by the Data Entry Operator and handed over to the Exporters/Customs Broker for confirming the correctness of the electronic declaration. The Customs Broker/Exporter will make corrections, if any, in the checklist and return the same to the operator duly signed. The operator shall make the corresponding corrections in the data and shall submit the Shipping Bill. The operator shall not make any amendment after generation of the checklist and before submission in the system unless the corrections made by the Customs Broker/Exporters are clearly indicated on the checklist against the respective fields and are signed by Customs Broker/Exporter. 4.5 The system automatically generates the Shipping Bill number. The operator shall endorse this Shipping Bill number on the checklist in clear and bold figures. It should be noted that no copy of the Shipping Bill would be available at this stage. This check list endorsed with Shipping Bill No. shall be used for bringing the export goods to the Port. 4.6 It may be note....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s will be able to identify on the system whether a particular electronic document has been filed after signing with Digital Signature Certificate or they can download Remote EDI filing software from NIC website link which has been provided at ICEGATE website. Software of NIC is free of charge.. 4.9 The validity of the Shipping Bill in EDI System is fifteen days only. Therefore, if the export goods are not registered within 15 days from the date of Shipping Bill, the Shipping Bill shall lapse and has to be filed again in the system. 5. PROCEDURE FOR GR-1 5.1 As per the procedure in EDI, there would be no GR-1 nor SDF. Only in the case of Shipping Bills processed manually, the existing arrangement of filing GR 1 forms would continue. 6. ARRIVAL OF GOODS AT EXPORT EXAMINATION SHEDS IN PORT. 6.1 In respect of goods intended to be exported against an electronic Shipping Bill, the VADINAR Port will permit entry of the goods on the strength of the checklist. 6.2 If at any stage subsequent to the entry of goods at VADINAR Port, it is noticed that the declaration has not been registered in the system, the Exporters and Customs Brokers will be responsible for the delay in s....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ll move directly to goods registration after payment of export duty/ cess (if any). All the Shipping Bills have to undergo goods registration before giving LEO. The LEO can be given only after verifying the compliance with the applicable Compulsory Compliance Requirements (CCRs). The system is designed in such a manner that, owing to some technical reasons if the RMS (Export) fails to provide output to ICES (Export) or RMS output is not received at ICES (Export) end in time, the existing norms of assessment and examination prescribed in the Board‟s Circular Nos. 06/2002 - Customs dated 23.01.2002, 01/2009-Cus dated 13.01.2009, and 28/2012-Customs dated 16.11.2012 would be applicable. (ii) Assessment of RMS interdicted Shipping Bills in ICES: The RMS will not alter the existing process and movement of Shipping Bills on the ICES. When RMS interdicted bills are directed for assessment by the system, officers concerned are required to perform appraising/ verification of self-assessment in ICES as per the RMS instructions. The RMS instructions will be displayed in ICES screen of the officer as Appraising Instructions. The RMS instructions can also be accessed by ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ation so as to cover all the critical parameters of examination ( as identified by the RMS instructions). (iii) Amendments: The officers handling amendments should note that any amendment would lead to a change in risk perception and consequent treatment of risk by RMS. The RMS will process the SB after every amendment and provide its output to ICES. However, the treatment of risk after the amendment(s) will be communicated in ICES only after goods registration. There may be some cases wherein the on submission treatment of risk is to send the SB for "examination only" and after amendment(s) the risk treatment would get modified to send the SB for "Assessment or Assessment& Examination". In such cases RMS instructions to "Send the SB back to AC for assessment" will be displayed in the Inspector's screen in ICES after goods registration. Such SBs should be sent back to AC for assessment by the examining staff. Officers should scrupulously follow the RMS instructions. (iv) Goods Registration: The goods registration is mandatory for all the SBs. There is no change in the goods registration procedure. The system will display the Single-Sign-On Id (SS....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y the proper officer to each and every SB. The LEO Officer will exercise the last check before the goods are given clearance for exportation. Therefore the LEO officer shall scrutinize the declarations in documents like AR4/ARE1 vis-à-vis the declarations in the SB and if he/she has strong reasons to believe that the exporter has mis-declared the description, RITC or value of the goods, he/she should send the SB back to the appraising group (if required), for assessment but only after prior approval of the Commissioner or an officer authorised by him for this purpose, who shall not be below the rank of Additional/Joint Commissioner of Customs and after recording the reasons for the same. A brief remark on the reasons and particulars of Commissioner‟s authorization shall be made by the officer examining the goods in the departmental comments in the EDI system. The Officer giving the LEO shall ensure that the consignment complies with CCRs appearing in the RMS instructions. Before giving LEO the officer shall also ensure that the dockets containing all the relevant documents are collected and retained in the office. Whenever the decision of the LEO officer is at....
X X X X Extracts X X X X
X X X X Extracts X X X X
....or on the request of the Exporter/CHA, the AC/DC in-charge shall take written approval of the Commissioner or an officer not below the rank of Additional/Joint Commissioner authorized by him before recalling a SB and the details of the same shall be recorded as departmental comments. (ix) Documents Collection: While discharging the LEO responsibility, the following documents should be collected from the exporter/ CHA by the officer giving LEO after affixing his/ her signature on the important documents. a) Copy of the Shipping Bill b) AR-4/ ARE- 1 (wherever applicable). c) Invoice/packing list d) ADC clearance, wherever required. e) Other documents specified in the CCR instructions. f) RBI GR waiver, wherever applicable. g) CENVAT declaration, wherever required. h) Any other documents submitted by the exporter/CHA. All these documents should be neatly kept in a docket, which will have a check list on the top, containing the documents listed supra. The Check list shall be signed by the LEO officer and the representative of the exporter/CHA. While signing the documents, the LEO officer ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rees with the views of the Department, the S/B would be processed finally. Where the exporter is not in agreement with the views of the Department, the matter would be handled outside the EDI system. 9. PROCEDURE IN CASE OF CONTAINERS STUFFED OUTSIDE PORT AREA 9.1 Containers stuffed in factories would enter the ICD/CFS on the basis of the checklist. Customs will verify the seal on each container and make an endorsement on the checklist and Annexure C. Thereafter, the exporter would present the Invoice, Annexure C and the checklist along with all the original documents such as, Packing list, ARE-1, etc., to the designated Customs officer who will enter all the particulars along with the seal No. in the system and submit the S/B to the Appraiser/ Superintendent for consideration of "Let Export" order. 9.2 The samples drawn, if any, in the factory should be brought to the Export Shed in ICD/ CFS along with the container and handed over to the designated officer, who would enter the details in the system and forward the samples to the Appraiser/Supdt. in charge for inspection or for further testing, etc. 9.3 The system may require re-examination of the factory stuffed conta....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... is within working hours or outside working hours. 12 DRAWAL OF SAMPLES 12.1 Where the Appraiser/Supdt. of Customs orders for samples to be drawn and tested, the Examining Officers will proceed to draw two samples from the consignment and enter the particulars thereof along with name of the testing agency in the system. Record of samples shall be maintained in the System. Therefore, no separate registers will need to be maintained for recording dates of samples drawn. Three copies of the test memo will be prepared manually and signed by the Examining Officer, the Appraiser and the exporter. The disposal of the three copies would be as follows: - i. Original to be sent along with the sample to the testing agency. ii. Duplicate copy to be retained by Customs with the second sample. iii. Triplicate to be handed over to the exporter. 12.2 AC/DC may, if he deems necessary, order for sample to be drawn for purposes other than testing such as visual inspection and verification of description, market value enquiry, etc. 12.3 "Lab Module" in ICES for use by CRCL, Textile Committee and other agencies: Under Lab Module the Examining Officer can genera....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ication made by the exporter. The S/B particulars would need to be cancelled / modified in the system before granting such permission. AC/DC would check the status of the goods, before granting permission. 16. AMENDMENT OF FREIGHT AMOUNT 16.1 If the freight/insurance amount undergoes a change before "Let Export" is given, corresponding changes would also need to be made in the S/B with the approval of AC /DC Exports. But if the change has taken place after the "Let Export" order, approval of Additional/Jt. Commissioner would be required. Non-intimation of such changes would amount to mis-declaration and may attract penal action under the Customs Act, 1962. 17. RECONSTRUCTION OF LOST DOCUMENTS 17.1 Duplicate print out of EDI S/B cannot be allowed to be generated if it is lost, since extra copy of Shipping Bills are liable to be misused. However, a certificate can be issued by the Customs stating that "Let Export" order has been passed in the system to enable the goods to be accepted by the Shipping Line, for export. Drawback will be sanctioned on the basis of the "Let Export" order already recorded on the system. 18. RE-PRINT OF SHIPPING BILLS 18.1 Similarly, re-pr....
X X X X Extracts X X X X
X X X X Extracts X X X X
....The claims will be processed based on the Truck/Train Summary. The status of the Shipping Bill and sanction of drawback claim can be ascertained from the "Enquiry Counter" set up at the Service Centre or remote system though ICEGATE. If any query has been raised or deficiency noticed, the same will be shown on the terminal and a printout of the query/deficiency may be obtained by the authorized person or the exporter from the Service Centre or in own his office, if the exporter has connection with ICEGATE. The exporters are advised to reply to such queries expeditiously through the service centre. The claim comes in queue of the EDI system after only after the reply to queries/deficiencies is entered in the ICES 1.5. 20.7 Shipping Bills in respect of goods under claim for drawback against brand rates would also be processed in the same manner, except that drawback would be sanctioned only after the original brand rate letter is produced before the designated customs officer in the office of Assistant/ Deputy Commissioner (Export) and is entered in the system. The exporter should specify the Sl. No. of drawback as 98.01 for provisional drawback in the Annexure -A (Export) 20.8....
X X X X Extracts X X X X
X X X X Extracts X X X X
....in the same manner as normal in scroll. 20.10 Procedure for export under claim for brand rate under Rule 7 of Drawback Rules (i) The exporters opting for claim of brand rate under rule 6 the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 shall continue to declare the figure "9801" as an identifier under the Drawback details in the shipping bills filed. (ii). For shipping bills filed on or after 23.11.2015, the exporters opting for claim of brand rate under rule 7 of Drawback Rules, 1995 shall declare the figure "9807" (instead of "9801") as an identifier in the shipping bill under the Drawback details. Immediately after the said identifier, the tariff item number of goods as shown in column (1) of the Schedule shall be declared followed by the character "B". For example, if "Tractors (other than tractors of heading 8709)" are exported under claim for brand rate under rule 7 and the related Drawback Tariff Item number for such tractors in the AIR Schedule is 8701, the declaration on the shipping bill would be "98078701B". Similarly, for "Bicycle pump" the related Drawback Tariff Item number in the AIR Schedule is 841403 and the declaration o....
X X X X Extracts X X X X
X X X X Extracts X X X X
....acilitated to amend, prior to the actual LEO, the identifier along the lines mentioned in item 2 above. However, even if the LEO occurs on or after 23.11.2015 without such amendment, the exporter may provide the information to the Asst/Dy. Commissioner of Customs at the port of export that the option for claim of brand rate reflected in the shipping bill was intended to be under rule 7 of the Drawback Rules, 1995 and also indicate the Tariff Item number (as shown in column (1) of the AIR Schedule) corresponding to the export goods (exported in the shipping bill) and seek provisional drawback amount equivalent to the Customs component. The Customs shall enter this information in its records along with details of the calculation of the amount. The payment of the provisional drawback amount shall be processed with conditions as applicable to AIR drawback wherein there is claim for only the Customs component. 20.11 Special Advance Authorization Scheme: i) To give effect to the Special Advance Authorization Scheme, the Notification No. 45/2016-Customs dated 13th August, 2016 has been issued providing exemption to fabrics (including interlining) from import duty subject to co....
X X X X Extracts X X X X
X X X X Extracts X X X X
....both the officers at the factory. Thereafter the goods shall be brought to the concerned Customs Warehouse for the purpose of clearance and subsequent "Let Export". The Exporters / Customs Broker shall present the goods for registration along with Examination Report in Annexure 'C1', ARE-1, Export Invoice duly signed by the Examining Officer and Supervising Officer at the factory, check list, declaration in form Annexure 'A', Annexure 'C1' and other documents such as document of transportation, ARE-1, etc. to the Examiner in the concerned shed. After registration of goods, the shipping bill will be marked to an Examiner for verification of documents and seal. If seal is found intact the Shipping Bill will be recommended for LEO, which will be given by the Shed Appraiser. However, if seal is not found intact, the goods will be marked for examination and LEO will be given if the goods are found in order. 22. EXPORT OF GOODS UNDER THE EPCG/DES SCHEME 22.1 The procedure for online transmission of Licenses/Authorizations issued under Duty Exemption Scheme (DES) (except those issued under Scheme Code 17) and Export Promotion Capital Goods Scheme (EPCG) fr....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... debits would be made in hard copies of licenses at the time of assessment of Bills of Entry for imported cargo. 22.3. For monitoring of export obligation under licenses issued by DGFT under above mentioned schemes, Customs would transmit online all such Shipping Bills to DGFT wherever imports / exports have been affected under licenses received online from DGFT under DES / EPCG schemes. 22.4. For any amendment in licenses issued under above schemes by DGFT, importer would obtain a log print of usage of license in prescribed format. DGFT would process amendment(s) of license based on log print of usage of license issued by Customs and transmit online the necessary amendment(s) of license to Customs. No imports under such license would be allowed after issuance of log print till the amendment message is received from DGFT. 22.5. The above procedure would be applicable in respect of file nos./ Licenses/Authorizations issued under Duty Exemption Scheme (DES) and Export Promotion Capital Goods Scheme (EPCG) on or after 30th September 2008 by DGFT. The existing procedure in case of manual registration of file nos./Licenses/Authorizations issued under these schemes on or upto 30....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er export, in Column titled "ITEM SR.NO. in Advance Authorization of Annex. D (Export), the exporters/CHAs are required to give S.No. of inputs in Part-C of the DES Book and Exporters need not fill up column titled "DESCRIPTION OF RAW MATERIALS". c. If some inputs which are not in Part-C of the EPCG/ DES have been used in the manufacture of the goods under export and the exporter wants to declare such inputs, he shall give the description of such inputs in column titled "DESCRIPTION OF RAW MATERIALS", d. In the column "IND/IMP", the exporters are required to write "N", if the inputs used are indigenous and "M", if the inputs used are imported, e. In column titled "Cess Schedule Sl. No." the relevant Serial No. of the Schedule relating to Cess should be mentioned 23 EXPORT OF GOODS UNDER DFIA SCHEME The details pertaining to export products i.e. input materials utilized as per SION should be clearly mentioned at Annexure A (Export) at the time of filing. 24. Stuffing Report After the LEO the Container shall be stuffed with the goods and a stuffing report shall be entered in the System by the designated officer. The officer designated to supervi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....09-2016 but for which LEO is given on or after 20-09-2016 are also eligible for RoSL. Such Shipping Bills which have not claimed the scheme code as listed above, may need to be amended before LEO to avail this benefit. In the absence of proper scheme codes, the ROSL benefit would not be available. ROSL Rebate: The amount of rebate is calculated using the FOB value and the rates and caps of rebate specified in the ROSL scheme. (For further details refer to Para 7 of CBEC Circular 043/2016-Cus). To facilitate exporters, necessary changes have been made to reflect the rebate amount in the shipping bill check list, during export processing and in the print out of post-LEO shipping bill. [While changes have been made in the Service center checklist, RES providers may provide similar option in their packages for facilitation of trade]. Ensuring availment of ROSL: The following changes have been made in the Shipping Bill Checklist & ICEGATE for Exporters to confirm that their choice has been reflected correctly in the system. 1. The ROSL Amount is printed at the Shipping bill level as well as at the item level for the items where option has been exercised by giving a ....
X X X X Extracts X X X X
X X X X Extracts X X X X
..... b. The system would generate on all Shipping Bills, the due date for submission of BRCs. c. The exporter shall submit a certificate from the Authorized Dealer(s) in respect of whom declaration has been filed containing details of the shipments which remain outstanding beyond the prescribed time limit, including the extended time, if any, allowed by AD/RBI. Such a certificate can also be provided by a Chartered accountant in his capacity as a statutory auditor of the exporter's account. A Performa for furnishing such negative statement was enclosed as Annexure to the Board Circular 5/2009 dated 2.2.2009 (available at www.cbec.gov.in). Further, the exporters also have the option of giving a BRC from the concerned authorized dealer(s). d. Such certificates shall be furnished by the exporters on a 6 monthly basis in respect of exports which have become due for realization in the previous 6 months. For example, for the six-monthly period of January- June 2013 (during which exports were effected), the statement/BRC needs to be submitted after1st July, 2014. e. Such certificates shall be filed by the exporter AD wise at each port. The relevant date fo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tem will indicate to the Assistant Commissioner/Deputy Commissioner (Drawback) all cases of Drawback Shipping Bills if the BRC/negative statement in the prescribed Annexure enclosed to the Board's Circular is not submitted by the exporter within the prescribed period. 29. Service tax refund One of pre-requisites for claiming S.T refund electronically through ICES 1.5 is that the exporters should have a bank account and also central excise registration number or service tax code number (including service tax registration number) and the same should be registered with ICES 1.5. Details of the process of registration in ICES 1.5 are being shared for providing clarity to officers and stake holders. 29.1 Registration of Bank Account The S.T Refund Scheme will be similar to drawback scheme. STR amount processed under the ICES will be disbursed through the branch of the authorized bank at each customs location. The STR amount in respect of individual exporters will be credited directly to the bank account of the exporter, in the authorized bank branch at a Custom location or to any core banking enabled banking account of the exporter, in any branch/bank anywhere in the country....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ice tax code number. It may be noted that registration of bank account and central excise registration number/service tax code number has to be done at each customs location separately. While capturing central excise registration certificate or service tax code number in ICES 1.5, the system will validate the details with details available from Automation of central Excise and service tax (ACES) and only on successful validation, data will be saved in ICES 1.5. It may be added that either central excise registration certificate or PAN based service tax code no. (Including service tax registration number) has to be provided to claim ST Refund through ICES 1.5, in case an Exporter does not have either of two numbers mentioned above, he should be advised to either get the same as per procedure prescribed in notification no. 17/2009 ST dated 7.7.2009 or claim services tax refund from jurisdictional central excise / service tax officer. 29.3 Details of Post - registration processing of ST Refund in ICES 1.5. Salient features of processing of service tax refund through ICES 1.5 are as follows: a. ST refund through ICES 1.5 shall be claimed by exporter by declaring "Y" i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....CD WHITEFIELD PLANTATIONS, HOSKOTE, BANGALORE 2 CUSTOM HOUSE, MUMBAI - INBOM1 INBNG6 INBOM1 INBOM4 INBSL6 INCCH6 INDIG6 INDPC4 INJNR4 INJNR6 INMUL6 INMWA6 INNSA1 INNSK6 INPMP6 INTLG6 INWAL6 3 CUSTOM INAMG6 HOUSE INCCU1 KOLKATTA- INCCU4 INCCU1 INDUR6 INPTPB 4 CUSTOM HOUSE, COCHIN - INCCJ4 INCOK1 INCOK4 INCOK1 INKYM6 ICD TARAPUR, MAHAGAON, TARAPUR, THANE, MAHARASHTRA NEW CUSTOM HOUSE, BALLARD ESTATE, MUMBAI – 400038 AIR CARGO COMPLEX, SAHAR, ANDHERI(E) MUMBAI 400099 ICD CONCOR BHUSAWAL B/H SAYALI HOTEL, BHUSAWAL ICD CHINCHWAD CONCOR RLY GOODS SHED CHINCHWAD PUNE ICD DIGHI TALERA NAGAR PUNE ALANDI ROAD DIGHI PUNE PCCCC, BANDRA KURLA COMPLEX, BANDRA(E), MUMBAI, 400051 ACC JANORI, JANORI DINDORI, DIST NASIK, PIN-422207 ICD JANORI, JANORI DANDORI DIST: NASIK PIN-422207 ICD MULUND, MUMBAI, MAHARASHTRA ICD MALIWADA, DAULATABAD, AURANGABAD JNCH, NHAVA SHEVA, TAL:URAN, DIST-RAIGAD-400707 CFS NASIK, COMPLEX OF CWC AMBAD NASIK MAHARASHTRA F-II BLOCK, YESHWANT NAGAR, PIMPRI, PUNE 400018 ICD TALEGAON A-18 & 18/1 MIDC TALEGAON PUNE 410507 ICD WALUJ, AURANGABAD - 431030 CONCOR, ICD AMINGAON, GUWAHATI – 781031 15/1 STRAND ROAD, C....
X X X X Extracts X X X X
X X X X Extracts X X X X
....KAPA RAIPUR 492009 CONCOR ICD,NR LOCO SHED, JAORA RD., RATLAM (MP)457001 ICD POWARKHEDA, HOSHANGABAD, M.P. CUSTOM HOUSE, NEAR BALAJI TEMPLE, KANDLA - 370210 9 JAIPUR - INJAI6 INBGK6 INBHL6 INBWD6 INJAI4 ICD CONCOR NEW POWER HOUSE BHAGAT KI KOTHI JODHPUR ICD BHILWARA SECTOR 5 AZAD NAGAR BHILWARA 342005 ICD RAJSICO SECTOR 9 UIT COLONY BHIWADI RAJASTHAN AIR CARGO COMPLEX SANGANER JAIPUR INJAI6 ICD SANGANER PLOT NO. SP7 SIA JAIPUR PIN-302020 ICD RAJSICO BASNI PHASE-II JODHPUR 342005 INJUX6 INKKU6 ICD CONCOR KANAKPURA JAIPUR INKTT6 ICD CONCOR RAWATHA ROAD POST: MANDANA KOTA INTHA6 ICD THAR DRY PORT BARMER ROAD PAL GAON JODHPUR INCML6 ICD KATHUWAS, MADHAN VILLAGE, DIST ALWAR, RAJASTHAN 10 LUDHIANA - INLDH6 INASR6 INATQ4 INATRB INBD16 INCPR6 INJUC6 ICD CHEHERTTA AMRITSAR PUNJAB SGRD JEE INTERNATIONAL AIRPORT, AMRITSAR LCS ROAD CARGO, ATTARI ROAD, AMRITSAR, PUNJAB CONCOR, SHEETALPUR VILL, BADDI, H.P.173205 ICD CHAWAPAYAL, VILL. CHAWA, TEHSIL SAMRALA ICD JALANDHAR, DHOGRI ROAD NOORPUR JALANDHAR INLDH6 ICD LUDHAINA, DHANDARI KALAN, LUDHIANA PIN-141001 ICD KANECH, SAHNEWAL, LUDHIANA INSNI6 INSGF6 ICD GRFL, LUDHIANA INDDL6 ICD PSWC, LUDHIANA 11 CU....
X X X X Extracts X X X X
X X X X Extracts X X X X
....BERGAON VALSAD GUJARAT ICD TUMB, UMBERGAON, DIST VALSAD, GUJARAT SURAT HIRA BOURSE, SURAT CUSTOM HOUSE, VADINAR 17 AIR CARGO, TRIVANDRUM INKUK1 INTRV4 PALLITHOTTAM P.O. KOLLAM, KERALA 691006 ACC SHANGHUMUGHAM THIRUVANANTHAPURAM KERALA - INTRV4 18 CUSTOM INTUT1 CUSTOM HOUSE, HARBOUR ESTATE, TUTICORIN 628004 HOUSE, TUTICORIN - INTUT6 ICD TUTICORIN, 1663/2B HARBOUR EXP. ROAD TUTICORIN INTUT1 19 CUSTOM HOUSE, VIZAG - INVTZ1 INGGV1 INGNR6 INKAK1 INKRI1 INPRT1 INSKD6 ICES, KRISHNAPATNAM PORT, NELLORE-524003 INVTZ1 INVTZ4 GANGAVARAM PORT, ANDHRA PRADESH ICD, MARRIPALAM, DISTRICT - GUNTUR, A.P. CUSTOM HOUSE, PORT AREA, KAKINADA - 533007 PARADEEP PORT CUSTOM HOUSE PARADEEP ORISSA 754142 ICD KALINGANAGAR, KHURUNTI, KIC, JAJPUR, ODISHA 755026 CUSTOM HOUSE, PORT AREA VISAKHAPATNAM 530035 AIR CARGO COMPLEX VISAKHAPATNAM 61 APPENDIX-2, Customs Broker Registration Form Information Requirement for filing details for Customs Broker Registration Customs Broker Master Data (Single record per Customs Broker) PAN ORIGINAL POLICY SECTION Customs Broker NAME REGISTRATION DATE EXPIRY DATE Customs Broker Branch Data (Multiple records per Customs Broker....
X X X X Extracts X X X X
X X X X Extracts X X X X
....YPRUS POUND CY CZK KORUNA CZ DKK DANISH KRONE DK DJF DJIBOUTI FRANC DJ DOP DOMINICAN PESO DO TPE TIMOR ESCUDO TP ECS ECUADOR SUCRE EC EGP EGYPTIAN POUND EG SVC EL SALVADOR COLON SV EEK ESTONIAN KROON EE ETB ETHOPIAN BIRR ET FKP FALKLAND ISLANDSPOUND FK FJD FIJI DOLLAR FJ FIM FINISH MARKKA FI 64 FRF FRENCH FRANC FR XPF CFP FRANCS PF GMD GAMBIAN DALASI GM GEL GEORGIAN LARI GE DEM DEUTSCH MARK DE GHC GHANA CEDI GH GIP GIBRALTAR POUND GI GRD GREEK DRACHMA GR GTQ GUATEMALA QUETZAL GT GNF GUINEA FRANC GN GWP GUINEA-BISSAU PESO GW GYD GUYANA DOLLAR GY HTG HAITI GOURDE HT HNL HONDURAS LEMPIRA HN HKD HONGKONG DOLLAR HK HUF HUNGARIAN FORINT HU ISK ICELAND KRONA IS INR INDIAN RUPEE IN IDR INDONESIAN RUPIAH ID IRR IRANIAN RIAL IR IQD IRAQI DINAR IQ IEP IRISH POUNDS IE ILS ISRAELI SHEKEL IL ITL ITALIAN LIRA IT JMD JAMAICAN DOLLAR JM JPY JAPANESE YEN JP JOD JORDANIAN DINAR JO KZT KAZAKSTAN TENGE KZ KES KENYAN SHILLING KE KPW NORTH KOREAN WON KP KRW SOUTH KOREAN WON KR KWD KUWAITI DINAR KW KGS KYRGYZSTAN SOM KG LAK LAOS KIP LA LVL LATVIAN LAT LV LBP L....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... L MTS METRIC TON W PAC PACKS M QTL QUINTAL W SET SETS M SQF SQUARE FEET L SQM SQUARE METER A SQY SQUARE YARDS A GREATBRITAIN ΤΟΠTON W UNT UNITS M UGS US GALLONS V BKL BUCKLES M THD THOUSANDS M TBS TABLETS M TUB TUBES M PRS PAIRS M ROL ROLLS M YDS YARDS L MGS MILLI GRAMS M ODD ODDS TOL TOLA HKS HANKS BOU BOU M DECAMETER SDM SQUARE VLS Vials M BGS BAGS CTN CARTON INC INCHES M L SHT SHEETS SQI SQUARE INCHES CIN CUBIC INCHES BAG BAG LOT LOTS CQM CUBIC METERS PCS Pieces KGS Kilograms NOS Numbers W W 10 67 APPENDIX-6 Country Codes AD AE AF AG CNTRY CODE CNTRY NAME ANDORRA UNITED ARAB EMIRATES AFGHANISTAN ANTIGUA ΑΙ ANGUILLA AL ALBANIA AM ARMENIA AN NETHERLANDS ANTILLES AO ANGOLA AQ ANTARTICA AR AS ARGENTINA AMERICAN SAMOA AT AUSTRIA AU AUSTRALIA AW ARUBA AZ BA BB BD BE BF AZARBAIJAN BOSNIA & HERZEGOVINA BARBADOS BANGLADESH BELGIUM BURKINA FASO BG BULGARIA BH BAHRAIN BI BURUNDI BJ BM BN BENIN BERMUDA BRUNEI BO BOLIVIA BR BS BT BV BW BRAZIL BAHAMAS BHUTAN BOUVET ISLAND BOTSWANA BY BELARUS BZ BELIZE CA....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... SG SH SI SJ SK SL SM SN SO SR ST SV SY SZ TC TD TF TG TH TJ TK TM TN SWEDEN SINGAPORE ST HELENA & ASCENSION ISLAND SLOVENIA SVALBARD AND JAM MAYEN ISLANDS SLOVAK REPUBLIC SIERRA LEONA SAN MARINO SENEGAL SOMAALIA SURINAM SAO TOME AND PRINCIPE EL SALVADOR SYRIA SWAZILAND TURKS & CAICOS ISLANDS CHAD FRENCH SOUTH & ANTARTIC TERR TOGO THAILAND TAJIKISTAN TOKELAU ISLAND TURKMENISTAN TUNISIA ΤΟ TONGA TP EAST TIMOR TR TURKEY TT TRINIDAD & TOBAGO TV TUVALU TW TAIWAN TZ TANZANIA UA UG UM US UY UZ VA VC VE VG VI VN VU WF WS YE YU ZA UKRAINE UGANDA UNITED STATES MINOR OUTLAYING ISLANDS UNITED STATES URUGAY UZBEKISTAN VATICAN CITY STATE(HOLY SEE) ST VINCENT VENEZUELA BRITISH VIRGIN ISLANDS US VIRGIN ISLANDS VIETNAM, DEMOCRATIC REP. OF VANUATU WALLIS AND FUTUNA ISLANDS SAMOA YEMEN, DEMOCRATIC YUGOSLAVIA SOUTH AFRICA ZM ZAMBIA ZR ZAIRE 71 APPENDIX-7 Scheme Codes 00 101 102 103 Advance License 04 05 06 107 08 09 10 11 12 13 14 15 16 17 19 20 21 22 23 Scheme Scheme description Code Free SB Involving Remittance Of Foreign Exchange Advance License With Actual User C....
X X X X Extracts X X X X
X X X X Extracts X X X X
..../VALUE) (FOR ADVANCE LICENCE) DEEC NO / DATE ISSUED BY (DGFT CODE) TRANSFERABLE (Y/N) PORT OF REGISTRATION LICENCE NO & DATE RECEIPT NO (IF EXPORT"S PRIOR TO ISSUE OF LIC. LICENCE EXPIRY DATE IMPORT END DATE EXPORT END DATE LICENCE EXTENDED Y/N LIC EXTEND DATE IE - CODE IE BRANCH CODE EXPORTER TYPE TOTAL FOB OF EXPORTS IN FOREIGN RUPEES TOTAL FOB OF EXPORTS IN FOREIGN CURRENCY F.C. CODE TOTAL CIF IN RUPEES TOTAL CIF IN CURRENCY FOREIGN FC CODE IO NORM VALUE ADDITIONAL LIMITING FACTORS - V/Q/B CONDITION EXPORT OBLIGATION COMPLETED (Y/N) BOND NO. ± 74 ANNEXURE - B SMTP. NO. IRM RTN. NO. & DATE VOYAGE NO. VESSEL NAME PORT OF DESTINATION SHIPPING LINE TRANSPORTER/CARRIER IGM DETAILS Date : : APPLICANT AGENCY : LINE NO. CONT. NO. : Annexure for IGM CARGO DECLARATION (See Regulation 3 & 4) Name of Shipping Line Prior/Final Name of the Agent 2. Port where report is 4. Name of Master 1) 1. Name of Shipping Line Voyage: 3. Nationality of ship: 5. Port of loading 7. Bill of Lading No. 9. Marks and number 11. Description of goods 13. Date of presentation of Bill of entry 14 Name of Custom house agent 16. Cash deposit ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... No./Year (b) Date of entry inward 13. (a) Master Airway Bill (MAWB) No./ 14. Bill of Lading (MBL) No. (b) Date (a) House Airway Bill No. (HAWB)./ House Bill of Lading (HBL) No. (b) Date 15. Marks & Numbers 16. (a) Number of Packages (b) Type of Package 17. (a) Gross Weight 18. (b) Unit of weight Container details, (in case of clearance at ICDs and Sea Ports) wherever applicable 77 Container Number Seal Number FCL / LCL Bond Details: 19. (a) Whether clearance of imported goods is sought against any type of Bond already registered with customs : Yes/No DE (c) Details of procurement certificate, if any, from Central Excise Commissionerate. (i) Certificate Number (ii) Date (iii) Location code of the Central Excise Office issuing the Certificate Commissionerate Division Range : Date: (d) Misc. Certificate No. Title & address of issuing Authority (b) If YES, particulars of bond: Type- Warehousing (WH) 100% EOUS etc. (EO) Provisional Duty (PD) Job-work (JB) End Use Bond (EU) Undertaking (UT) Re-export Bond (RE) EPCG EC DEEC DE DFRC DE REPL Invoice Particulars: 20.For Ex-Bond B/E: Invoice Sl.No in Ex- Bond B/E Whether Im....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tails of SVB loading wherever applicable (at Invoice level): (if same for all goods of the consignment, otherwise declare at the item level at S.No.39) Whether the buyer & seller are related If yes, whether relationship has been examined earlier by SVB If yes, (a) Ref. No : Yes/No : Yes/No 80 60 (b) Date (c) Custom House (d) Load on : : (A) Assessable value (B) Duty (C) Both (e) Loading rate Assessable Value Duty Rate in %age (f) Provisional (P)/ Final (F) 40. Items of Import: A. Detailed Description of Items: (1) Invoice Serial Number: (2) Actual Invoice Number Item S.No Item Generic Unit Quantity Unit of Accessories, Manufacturer"s in |Description Description Price if any Name Invoice Quantity 2 3 4 5 6 7 8 Model/ Grade End use of Country Previous imports, if any Brand of the B/E B/E Unit Custom Specification Origin Currency item No. Date Value House 9 10 11 12 13 14 15 16 17 B. Classification Details: (1) Invoice Serial Number: (2) Actual Invoice Number: Classification Details Item CTH S.No in Invoice RITC Educati CTH CETH onal Notn./ CETH Notn./ Cess P[ref.]/ Sl.No Sl.No Notn/ NCD SIA Notn.....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y: Name of the Importer / Authorized Customs House Agent: Date: 83 83 ANNEXURE,,D" OUT GOING AND INCOMING R.A. DATA ENTRY 1. Advance License/EPCG Reg No. 2. Advance License/EPCG No... 3. IC Code No.: 4. Party Name : 5. TRA Quantity: 6. TRA Value: 7. Item Name & S. No.: 8. BG Debit Amount : 9. Bond Debit Amount : 10. RA Issue Port : 11. BE No. : Signature Customs Broker/ Importer 84 .Date... .Date...... ANNEXURE „E" DIRECTORY OF CODES FOR GOODS NOT LEVIABLE TO EXCISE DUTY UNDER THE CENTRAL EXCISE TARIFF ACT, 1985 CODEDESCRIPTION OF GOODS AD.VA SPEC. RATE UQC FOR SPEC. RATE RATE A. Goods leviable to excise duty under the Medicinal and Toilet Preparations (Excise duties) Act, 1955. 1. Allopathic Medicinal Preparations : (i) Medicinal preparations containing alcohol which are not capable of being consumed as ordinary alcoholic beverages - 20 001011 001012 (a) Patent or proprietary medicines (b) Others 20 (ii) Medicinal preparation containing which are not capable of being alcohol consumed as ordinary alcoholic beverages 001013 (a) Medicinal preparations containing contain known active ingredients which 20 in therape....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ustoms Tariff Act-75 002611 Not exceeding US $ 20 per case 150 002612 002613 Exceeding US $ 20 but not exceeding US $ 40 per case Exceeding US $ 40 per case 100 75 Goods of heading 220600 of Customs Tariff Act- 75 002711 Not exceeding US $ 20 per case 150 002712 002713 Exceeding US $ 20 but not exceeding US $ 40 per case Exceeding US $ 40 per case 100 75 Goods of heading 220820 of Customs Tariff Act- 75 002811 Not exceeding US $ 20 per case 150 002812 002813 Exceeding US $ 20 but not exceeding US $ 40 per case Exceeding US $ 40 per case 100 75 Goods of heading 220830 of Customs 86 SPEC. RATE Tariff Act- 75 002911 Not exceeding US $ 20 per case 002912 Exceeding US $ 20 but not exceeding US $ 40 per case 002913 Exceeding US $ 40 per case Goods of heading 220840 of Customs Tariff Act- 75 003011 Not exceeding US $ 20 per case 003012 Exceeding US $ 20 but not exceeding US $ 40 per case 003013 Exceeding US $ 40 per case 150 100 75 150 100 75 Goods of heading 220850 of Customs Tariff Act- 75 003111 Not exceeding US $ 20 per case 150 003112 Exceeding US $ 20 but not exceeding US $ 40 per case 003113 Exceeding US $ 40 per case 100 7....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ble Period of Payment as 20 20 per contract (in Days) 21 Contract Number Whether Consignee Yes No 22 and Buyer Same If NO, Name & Address of Buyer 23 24 24 Invoice Currency [Enter Exchange Rate Particulars in case of Non-Standard Currency at point 26] 25 Nature of Contract [1] - FOB [2] - CIF 25 Whether the Unit [F] - Freight [B] - Freight & Insurance [3] - CF [I] - Insurance [N] - None [4] - CI (A) Price Includes 91 26 Charges Commission Discount on FOB Rate Packing & Misc. Charges Other Deductions Freight Insurance Rate Currency Amount 27 Exchange Rate Details for non-standard Currency Currency Code/Name Unit in Rupees Exchange Rate Effective Bank Name Certificate Date Certificate Number Date 1 2 3 4 5 6 7 92 92 28. Item Wise Details (To be provided for each invoice separately) Sche Whether Third Rewar d Item RITC Sr. Descripti on of Accessori No. Accounting Present Category Quanti Accoun- Item me Party Availe es, Code ty ting Unit Rate No. Goods if any of Units Unit For Rate Market Value if NFEI ' Code Export d Exports (Y/N) (Y/N)? 1 2 3 4 5 6 7 8 9 10 11 12 13 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....(Y/N) 22 Board Order Number 23 24 24 Board Order Date Whether MODVAT Availed (Y/N) 25 25 Whether MODVAT Reversed (Y/N) 97 36. Cess Particulars Invoice Serial Item Serial Number Number Cess Applicable (Y/N) If Cess Applicable Cess Quantity Cess Serial Number 1 2 3 4 5 37. CENVAT Particulars Invoice Number Item Serial Number Certificate Number Certificate Date Central Assessee Valid Excise Office Code Code Upto 1 2 3 4 98 5 6 7 38. Third Party Exports Invoice Number Item Serial Number IE Code Name of the Manufacturer Branch Serial Address Number 1 2 3 4 5 6 Note: If the third party is also a regular exporter, IE Code and branch serial number as registered with DGFT has to be provided. Otherwise, name and address of the manufacturer is to be declared. 39. AR4 Particulars Range Division Remarks Invoice Item AR4 Particulars Serial Serial AR4 Number AR4 Date Commissionerate Number Number 1 2 3 4 50 6 7 8 99 99 40. Documents & Releasing Agencies Particulars Document Type (Q/I/L/C/O) Document Description Invoice Number Item Number Agency Code Agency Name Document Name 1 2 3 4 5 6 7 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....es established outside India with permission of the Reserve Bank, the date of delivery must be within fifteen months. * Strike out whichever is not applicable. 102 ANNEXURE - C (EXPORT) 1. Master Airway Bill No. 2. Total Packets in Master Airway Bill Shipping Bill No. 3. No. of Packets in the present consignment 4. House Airway Bill No. 5. (a) Seal No. (b) Name of the Agency 6. Marks & No.s 7. Nature of the Cargo (Boxes/cartons/packets etc.,) 8. Gross weight 9. Net weight 10. Unit Weight (KGs/Nos etc) 11. Packet Details Group 1. 2. From 13.Details of AR4, if any: Το Type (Boxes/Cartons) Sl. No. AR4 No. Date Commissionerate Division Range Remarks 14. (a) Nature of contact: [1] FOB [2] CIF [3]CF [4] CI (b) Whether unit price includes: [F] Freight [I] Insurance Date: [B] Both Freight & Insurance [OT] Others [N] None I/We declare that the particulars given herein are and true and correct. Signature of the Customs Broker Card No. Goods arrived, verified the number of packages and numbers thereon and found to be as declared. Date: Name and Signature of PO/EO 103 ANNEXURE - C1 (EXPORT) OFFICE OF THE SUPERINTENDENT OF CENTRAL EXCISE RAN....